Maguire resisted a move to West Ham last summer and would have to take a major pay-cut to make the move.
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The Sun says West Ham hope to do business for around 15m.
United signed Maguire in 2019 from Leicester City for 85m.
West Ham to try again for Man Utd defender Maguire
Hammers boss David Moyes is a fan of Maguire and sees him as the ideal addition with concerns about his back four's aerial ability.